Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of reopening phases 1 and 2 of the Self Employment Income Support Scheme to provide access to that scheme for individuals who were unable to use it as a result of late filings by accountancy firms of self-employment tax returns for their clients.

Individuals who did not file their 2018/19 tax return are not eligible for the Self-Employment Income Support Scheme (SEISS). Special provision was made for those who missed the deadline in January, and they were given until 23 April 2020 to submit a return to be included in the SEISS. The SEISS legislation (Direction) clearly states that, for the purposes of SEISS, amounts of trading profits and relevant income are determined by reference to a person’s tax returns as at 23 April 2020.

The Chancellor of the Exchequer has said there will be no further extensions or changes to the SEISS. However, those who missed the filing deadline may still be eligible for other elements of the unprecedented package of financial support provided by the Government. This package includes Bounce Back loans, tax deferrals, rental support, increased levels of Universal Credit, mortgage holidays, and other business support grants. More information about the full range of business support measures is available at www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19.